Benefits And Benefits Of Employee Satisfaction - 1611 Words

Benefits play a major role towards employee satisfaction and how they behave in an organization. Employee satisfaction is necessary for the success of any organization. Keeping employee satisfaction should be a priority for every employer. There are many reasons why an employee can become discouraged with their jobs. Some include: lack of communication within the organization, high stress levels, lack of recognition, or limit opportunity for growth. Health insurance is one benefit in the foundation of a comprehensive employee benefit package. Health insurance is an insurance policy that will pay to cover medical treatments or expenses. This also includes dental and vision insurance. â€Å"According to healthinsurance.org, of the Americans who†¦show more content†¦The number of sick days can be based on the years with the organization and how high they stand with the organization. Paid personal days are time taken off from work that the organization provides employees. The number of days is the same as sick days which was your standing level with organization and how long they have been with them. These days can be used for voting, conferences, and even going to a healthcare professional. The paid personal days are paid at the employee’s normal base salary. Bereavement time is even under PTO. It is granted for attending funerals and burials, making funeral arrangements, dealing with possessions and wills of the deceased, and for paying respect to a family at visitation. You are usually given three days of this time for an immediate family member and one day for other relatives or friends. Organizations can give additional unpaid days if necessary. Immediate family members include: spouse, parents, grandparents, children, grandchildren, and siblings. Another benefit offered among organizations is the 401k retirement plan. It is a plan for employees to accumulate retirement income and is the most flexible type of retirement plan. It shows that the employers care about and value your employees with a means for them to plan their future and encourages employees to save for retirement. It has tax advantages for both employers and employees including tax deferred growth for the employee and tax-deductible advantages for theShow MoreRelatedBenefits Of Employee Job Satisfaction921 Words   |  4 Pages Research shows that when employers allow their employee’s to have the freedom associated with autonomy, job satisfaction rises. In theory this increase in the level of employee job satisfaction comes from the sense of greater responsibility for the quality of their work. Also, autonomy can also increase motivation and happiness, along with decreasing employee turnover. All of which can make employees perform better in their job. An example of a company that found success by giving employees completeRead MoreBenefits Of Employee Satisfaction And Retention1876 Words   |  8 PagesEmployee Satisfaction and Retention Maintaining employee satisfaction is an important part of running a successful organization in today’s fast paced economy. Satisfied employees bring innovative ideas spurring growth for companies. Without a content and motivated workforce companies face stagnation and are at risk of being out-performed by their competitors. In the modern workplace employers must invest in more than just salary to ensure employee satisfaction and retention, studies show thatRead MoreEmployee Benefit Plan Development : Employee Benefits Essay1508 Words   |  7 PagesEmployee Benefit Plan Development â€Å"Understanding your employee’s perspective can go a long way towards increasing productivity and happiness† – Kathryn Minshew, founder of The Muse. In today’s highly competitive and robust job market, benefit programs have become an integral aspect of an employer’s total compensation package. In fact, an employer’s total benefit package plays just an important role in attracting and retaining talent for organizations as monetary compensation, according to a recentRead MoreEmployee Recognition1655 Words   |  7 Pages | |Subject: |Proposal to Develop and Implement an Employee Incentive/ Recognition Program | Attached is my proposal to establish a program to increase employee performance and morale. Employee satisfaction is of utmost importance for the chamber and the membership, because it is the foundation of success. The benefit of having a melting pot of new and prior employees is that it allows the chamber to focusRead MoreThe Ford Motor Company s Star Child Essay1639 Words   |  7 PagesMotor Company, 2014) And their employees are helping them do just that. Ford employees have been and will always continue to be the driving force behind Ford Motor Company. Ford Motor’s recognizes and understands that and has implemented several benefits that make Ford Motor Company an attractive and desired workplace amongst employees and potential employees. As much as Ford Motor’s has an understanding of their employee’s needs, things around them in the economy has put Ford Motor’s in some darkRead MoreHuman Resource Influences Employee Satisfaction1357 Words   |  6 Pagesabout how human resource influences employee satisfaction throughout an organization. In my assignment, I described major functions of human resource department and also main ways to make employees’ satisfaction better. As an example, I took BMO Bank and gave a description of their approaches to motivate their current and future employees and to increase their job satisfaction. How does Human Resources influence employee satisfaction throughout an organization It goesRead MoreBenefits of Employee Engagement in Organizations1022 Words   |  5 PagesOver the last decade, various scholars have defined employee engagement as a two-way relationship between the employer and the employee based on an intellectual commitment of the employee to the organisation (Baumruk et al, 2006; Shaw, 2005). As employees perform their role they expresses themselves physically, cognitive and emotionally (Kahn, 1990), they are psychologically present (Saks, 2005) and have a positive, fulfilling, work-related state of mind that is characterised by vigour (energy andRead MoreComplications Of Compensation961 Words   |  4 PagesEmbaye, (2013), they presented statistics on the effects of employee recognition, pay, and benefits on job satisfaction to employees in USA, Malaysi, and Vietnam. While there are significant differences statistically between the four variables of the study, all groups concurred that pay, benefits, and recognition are vital in improving job satisfaction of employees. The results solidify the hypothesis that pay is integral to job satisfaction in all of the three countries despite varying cultures. ItRead MoreBenefits And Benefits Of Employee Benefits Essay1422 Words   |  6 Pagesor not, when the phrase employee benefits is mentioned there are many different perspectives from various angles as to what exactly employee benefits entail. Some perspectives are, but not limited to, what is deemed an employee benefit, what benefits are required by law to be given to employees, benefits that employees might feel are superior, and whether or not benefits provide value to the employer. For clarification purposes Alison Doyle offers this, â€Å"Employee benefits are non-salary compensationRead MoreJob Plan For Job Process Essay906 Words   |  4 Pagesneed to be made. Sometimes these changes may not necessarily be in the job description, but helps the worker feel a sense of satisfaction or accomplishment, but not necessaril y help the company. These changes can be the way they do their job, but also in the way they feel about their job. Job satisfaction is important to both the employee and employer. Having a satisfied employee can lead to better performance and therefore better outcome for the business overall. Employees may job craft in order

The Invalidity of the Cosmological Argument Essay - 963 Words

Humans can never know for the certain why the universe was created or what caused it but, we can still create arguments and theories to best explain what might have created the universe. The cosmological argument is another idea to prove the existence of god. Many philosophers debate wheatear the cosmological argument is valid. The cosmological argument starts off quite simply: whatever exists must come from something else. Nothing is the source of its own existences, nothing is self-creating []. The cosmological argument states at some point, the cause and effect sequence must have a beginning. This unexpected phenomenal being is god. According to the argument, god is the initial start of the universe as we know it. Though nothing is†¦show more content†¦The strength of this argument is how it uses god to explain the unexplainable since, we can never know for certain the beginning of time []. This argument however has a few flaws. The argument states that odd are initial ca use and self-creating but, the premises stated nothing is self-creating; therefore god must have a cause. Rationally we should conclude if nothing is the cause of its own existence, god itself cannot just come into existence creating a finite four-dimension universe. This created some controversy and lead debates. David Humes proposed a hypothesis that the material universe has always existed, in which case the sequence of causes and effects go back in time forever. This explanation does not lack an explanation, because the universe did not have an initial start and no end. This argument however proves the cosmological argument wrong, since there is no god, if the cycle of causes and effects goes on forever a beginning does not exist. William Wanwright’s counter argument proposed that the fact that everything has an infinite cause for its creation does not logically follow. The example is given that if the sequence of cause and effect were off on forever humans therefore existed forever. Studies obviously show that this is not the case, committing the fallacy of composition. Fallacy of composition is when parts of a whole are used to prove something about a whole. I agree with Humen’s argument because it

God Nature Description Essay Example For Students

God Nature Description Essay So many people have a false interpretation of who God really is. Understandingwho God really is can clear up a lot of false pretences (ideas) that so manypeople have about Him. According to the Bible, there are a number of differentnames and interpretations for who God truly is. WHO GOD REALLY IS! Yahweh*Eternal God most common name used for God in the Old Testament (6829times) *The New Testament uses the word Lord He who is He who is trulypresent Yahweh is not merely one god among many; he is the Creator andRuler of heaven and earth, who is worthy of and demands the exclusive homage ofhis people Yahweh Rapha *I am for I am the Lord, who healsyou. Exodus 15:26 There have been countless times that Gods healing powerhas been recorded in the Bible as well as on other accounts. Mostly commonlyknown should be when God sent his only Son to save the world from eternaldamnation (Hell). I personally have seen instances and know people who God hasdelivered from sicknesses and other forms of e vil. When I was a freshmanin high school my best friends mother was diagnosed with three forms oncancer, she was not expected to live due to the late discovery and severity ofthe cancer. She is doing great, back to her job, and is in remission. Ways GodHeals people! Yahweh Shalom: * Yahweh is peace Yahweh Shammah *The Lordis There 35The distance all around will be 18,000 cubits. Andthe name of the city from that time on will be: THE LORD IS THERE. Ezekiel 48:35 *Although this is referring to the twelve tribes Israel in the OldTestament, I think that this could have been a prophecy that God willcontinually be surrounding us. Yahweh Tsabbaoth *Lord of Hosts *LordAlmighty *In the New Testament Host is refer to as angles, which could beseen as protection, guidance during tough times, and most importantly a sourceof encouragement during times of sickness or pain. Yahweh Tsidkenu *Yahwehour righteousness 5The days are coming, declares the LORD,when I will raise up to DavidA a righteous B ranch, a King who will reignwisely and do what is just and right in the land. 6In his days Judah will besaved and Israel will live in safety. This is the name by which he will becalled: The LORD Our Righteousness. Jeremiah 23:5-6 *In this text I thinkthat God is talking about healing the people that he once banished from theland, by returning them to retake what was once theirs. Yahweh Yireh *Yahwehwill provide *God said that he would provide for all of our needs. This meansif we are sick we will be healed, but what really needs to be understood is thathealing does not always mean that life is the answer. Sometimes our needs andour wants get completely mixed up. El Olam *God the everlasting One*God of Eternity *God was here in the beginning and he will be here in theend. God has healed throughout time and will continue to heal as long as we seekhis name. El Roi *God who sees me *El Roi is with me at all times and ismy protector. *God sees every move that we make and do not make. He sees when weare sad and when we are happy. He also sees when we are sick and when we arehealthy. Most importantly he knows when to heal us, comfort us, give us space,listen to us, and so other things because he is continually looking over us. ElShaddai *God the Mountain *God the Rock *God the Provider *ElShaddai provides for all my needs, He shields from danger, and has given meshelter. *When I get stress and weighed down with the stress of life I like togo up to the mountain and try to clear my mind. I do not think that healing hasto always be physical, I think God can heal in many different ways whether it bephysical, mental, social, or spiritual. Elohin *name similar to Yahweh used over40 times in Job as a way to refer to God, without using His name Yahweh orAdonay Tremble, O earth, at the presence of the Lord, at the presence of theGod of Jacob, Psalms 114:7 Knowing God! To have a complete understanding ofGod the Father, it is beneficial to Understand who God the Son is. These areverses are where Jesus describes who He is and why His Father sent Him here. Allof these references come from the Gospel book of John: *6:35 35Then Jesusdeclared, I am the bread of life. He who comes to me will never go hungry,and he who believes in me will never be thirsty Here Jesus tells us if wefollow him with all of our hearts, we will need nothing more, he will provideall that we need. The problem here is that some people do not understand thatwith believing you need to live the life of a believer. Praying daily that Godwill continue to work in your life and the lives of others. Reading the Word ofGod which will help you understand who he is and will help you to make some ofthe right choices in life. Attending church regularly and surrounding yourselfwith people that will help you grow in the Lord is very important because weneed interaction with others. Other Christians who can lift us up in times ofneed and can support us when we need them to. Now the Bible does not say thatyou need to do any of these things, but I think that they will all help greatly. .u584d389b6d6763dc174ca255d087d79c , .u584d389b6d6763dc174ca255d087d79c .postImageUrl , .u584d389b6d6763dc174ca255d087d79c .centered-text-area { min-height: 80px; position: relative; } .u584d389b6d6763dc174ca255d087d79c , .u584d389b6d6763dc174ca255d087d79c:hover , .u584d389b6d6763dc174ca255d087d79c:visited , .u584d389b6d6763dc174ca255d087d79c:active { border:0!important; } .u584d389b6d6763dc174ca255d087d79c .clearfix:after { content: ""; display: table; clear: both; } .u584d389b6d6763dc174ca255d087d79c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u584d389b6d6763dc174ca255d087d79c:active , .u584d389b6d6763dc174ca255d087d79c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u584d389b6d6763dc174ca255d087d79c .centered-text-area { width: 100%; position: relative ; } .u584d389b6d6763dc174ca255d087d79c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u584d389b6d6763dc174ca255d087d79c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u584d389b6d6763dc174ca255d087d79c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u584d389b6d6763dc174ca255d087d79c:hover .ctaButton { background-color: #34495E!important; } .u584d389b6d6763dc174ca255d087d79c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u584d389b6d6763dc174ca255d087d79c .u584d389b6d6763dc174ca255d087d79c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u584d389b6d6763dc174ca255d087d79c:after { content: ""; display: block; clear: both; } READ: Reumatoid Arthritis a Debilitating Disease Essay Just like in a sport you need to practice to get better, to become closer to Godyou need to do things that will help you grow closer to him. *8:12 12WhenJesus spoke again to the people, he said, I am the light of the world. Whoever follows me will never walk in darkness, but will have the light oflife. This passage lets us know that Jesus will help us through thehard times, and He will direct us in the paths that we should walk in. WhenJesus is going through the wilderness Satan tempted him three times because hewas weak and at a venerable stage. Jesus did not give in these temptations, butwe continually do fall into these types of temptations. This is where Jesus ishere to guide us and give us strength. *9:5 5While I am in the world, I amthe light of the world. As long as Jesus is, still in the world thereis still hope for the world. The word hope here is referring to something thatwe are looking forward to. I believe that when Jesus returns for the second timeto bring his people home the place that we call home will be Hell on Earthas the saying says. If God were to remove his presence from the earth not one ofus would want to go on living. The anarchy and complete destruction that wouldbe going on would devastate any person who has an ounce of morals. *10:7-97Therefore Jesus said again, I tell you the truth, I am the gate forthe sheep. 8All who ever came before me were thieves and robbers, but the sheepdid not listen to them. 9I am the gate; whoever enters through me will besaved.A He will come in and go out, and find pasture. Jesus is telling ushere that He is here for anyone, and all we have to do is come to him. God hasgiven every person a choice to have eternal life or eternal death. To haveeternal life we must come to the Son of God, Jesus who waiting for us to do so. However, we must make that choice, it is no ones responsibility except our own. *10:11,14 11I am the good shepherd. The good shepherd lays down hislife for the sheep. 14I am the good shepherd; I know my sheep and mysheep know me Jesus lay down his life for us like that of a true shepherd. Jesus knows each on of us that have come in to the kingdom of God, just like weshould know him. Although, Jesus allows us to wonder so that we might learn hasstill given his life for us. He has given us the choice and he will not force usto do anything, all that we do we do because we chose to do it. It is so amazingthat God would send his son to save us from the sins of the world, and thenallow his son to give his life for everyone on the earth. *11:25 25Jesus saidto her, I am the resurrection and the life. He who believes in me willlive, even though he dies; Jesus died and rose again and as long as webelieve this, we can be accepted into the kingdom of God. The word resurrectionmeans to rise from the dead and that is just what he did. *14:6 6Jesusanswered, I am the way and the truth and the life. No one comes to theFather except through me. Jesus informs us here that the only way we can getto God in heaven is through Him (Jesus). Heaven is where al that believe in Godwill end up while in commune with him. Coming into the Kingdom is a free choice,but we have to submit ourselves to Him before we can come in. To come into theKingdom of God is to surrender all that we have and all that we are, so thatnothing comes between our relationship with God. It is hard to put God first ifyou have not surrendered all unto Him. *15:1,5 151I am the true vine,and my Father is the gardener. 5I am the vine; you are the branches. Ifa man remains in me and I in him, he will bear much fruit; apart from me you cando nothing. Jesus is our main source of life, with him we can do all things,apart from him we can do absolutely nothing. Apart from Jesus, we are damned tohell and I personally can not think of anything worse than that. Yes, we canstill function in life but ultimately we will end up in the pit of the abyss(Hell). God is all that can be imagined and then some more. However, onlysomeone as selfless (unselfish) as God who sent His Son Jesus Christ to thisearth to save the w orld from eternal death while continually beginningpersecuted. The things that Jesus had to put up with for the good that he wasdoing is just unspeakable. Whipped, beaten, spat upon, made fun of, and probablythe worst was being betrayed by one of his own disciples. This is just some ofthe persecution that Jesus had to suffer. Jesus is personal and provides foreveryone differently from the next person. Who do you say He is.

Shakespeares Hamlet Research Paper Example

Shakespeares Hamlet Paper Shakespeares hamlet is a complex play based on the royal family of Denmark. The king Hamlet dies and his wife Gertrude marries his brother Claudius Prince hamlet is not happy with the wedding and his thoughts are later confirmed when the ghost of his father tells him that he was murdered by Claudius. Hamlet then starts to take revenge which eventually leaves everyone dead. In this essay I will be discussing act 1 scenes 4 and 5 in which the ghost appears, I will be looking at the events within the play that could be held responsible for the onset of hamlets madness or indeed his death. I will consider both sides of the argument and acknowledge wether the appearance of the ghost was the catalyst of hamlets eventual demise. Act 1 scenes 4 starts of with horatio Marcellus and hamlet waiting impatiently for the ghost which Marcellus and horatio have seen it then draws near the season wherein the spirit held his wont to walk this also prove that the ghost is not just hamlets mind in a state of madness as the men witness the ghost before even notifying Hamlet. Horatio states Before my God, I might not this believe without the sensible and true avouch Of mine own eyes. We will write a custom essay sample on Shakespeares Hamlet specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Shakespeares Hamlet specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Shakespeares Hamlet specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Considering stagecraft I would reckon that horatio hamlet and Marcellus would be standing fairly close together whilst having the conversation. The atmosphere would be rather quiet and ominous and the tension would dramatically increase when the ghost enters. Horatio and Marcellus then try to stop hamlet from following the ghost do not my lord however hamlet is determined and explains to them that following the ghost will probably be the only way that he can know his fate and follows the ghost. Hamlets first speech with the ghost show the doubts that exist in his mind about the nature of the ghosts apparition he says Whither wilt thou lead me? Speak Ill go no further. This shows doubt because hamlet was willing to follow the ghost to seek some guidance and answers but hes now feeling unsure that this ghost or apparition may just be an evil spirit and therefore tells the ghost to stop as he will follow no more. Hamlet then beckons the ghost to reveal what discord robbed his fathers peace, the ghost then tells the story of how Claudius his brother poured poison into his ears The ghost urges Hamlet to Revenge his foul and most unnatural murder (Act1 Scene 5 Line25) and informs him that The serpent that did sting thy fathers life now wears his crown (Act1 Scene5 Line 38). Considering the views of the audience at this point would be the essential difference between Catholicism and Protestantism the Catholics believe in Purgatory and Protestants do not. The Protestant line is that if you lead a good life and have great faith in Christs ultimate sacrifice, a place in heaven is assured. Catholics though believe that immediately after death there is a period of purification, in Purgatory, before the deceased enters heaven. The opposing views are represented in the play by the Ghost, who comes from Purgatory and must have come back to make right the story of how he died in other words the ghost had unfinished business before he could go to heaven. The Ghost then taunts Hamlet, telling him that it is part of every mans honour to avenge his death. Hamlet then becomes a part of Denmarks foulness and wretchedness when he agrees to avenge his fathers death. This is the beginning of a vicious cycle of hatred, death and revenge that destroys many lives. The ghost then departs leaving hamlet trapped in a dilemma of moral conflict and duty towards the promise he makes to his fathers ghost. Horatio and Marcellus come rushing in on the line my lord my lord! The exclamation mark used at the end of the lines by Shakespeare shows great urgency. The ghost then cries out from under the stage, urging them to swear their secrecy. Obeying the spirits demands, Horatio and Marcellus pledge upon the cross of Hamlets sword that they will never speak a word of what they have seen and heard. Hamlet then tells them that he will pretend to be mad these are but wild and whirling words however Hamlets choice to put on an antic disposition leads to his downfall; it is a tragic error in judgement which destroys his relationship with Ophelia and Gertrude. Is the appearance of the ghost the catalyst for hamlets eventual demise? Hamlet is certainly unhappy about the circumstances from before but his encounter with the ghost adds to his anguish trauma and despair, hamlets character undergoes a serious change after this meeting with his fathers ghost. However the question arises wether this is the only cause of hamlets madness which infact lead to his death. As we already know hamlets grief over the loss of his father was showing signs of consuming him. Some would argue that it was hamlets spontaneous killing of Polonius or maybe his choice of pretending to be mad actually turned him mad I feel that Hamlet has a tragic flaw in his personality and behaviour. His flaw is that he is overly concerned with death and tragedy. This flaw or weakness in Hamlet leads him into a world of chaotic surroundings and madness. Hamlets flaw and his mad personality led to the death of several people, including his mother and the King of Denmark Hamlet is disheartened he ponders thoughts of suicide by his own soliloquy. To be, or not to be; that is the question Hamlets misery, or state of depression, was more easily perceived by an Elizabethan audience than would be by a modern one. Shakespeares use of language generated the drama and tension in hamlet, the lack of special effects which were not available in Shakespeare times were accomplished by his use of language and the effect of writing throughout the play in form of poetry was very efficient. The meanings ideas and hamlets soliloquies were all used by Shakespeare to show hamlets isolation and despair. Shakespeares literary techniques and devices had a great impact on the audience; however compared to now the audience would expect more such as extraordinary devices and distinctive elements. His use of dramatic and emotional vocabulary in Hamlet virtually all the way through arouses the audiences attention and creates an exciting atmosphere. The phrase to be or not to be demonstrates Shakespeares intentions of building up an anxious and tense mood for the audience as they feel highly sympathetic towards the character. Shakespeare later uses the character of Laertes. Who is clearly a remorseless and bitter man in search for revenge for his late fathers death to build up the idea of hamlet as a victim once more.

25+ Pieces of Writing Software You Should Know About

25+ Pieces of Writing Software You Should Know About 25+ Pieces of Writing Software You Should Know About 25+ Pieces of Writing Software You Should Know About By Ali Hale Of course, all you really need in order to write is a notebook and pen. But there are lots of software packages that can make life easier for writers. Whatever you want to be able to do, there’s almost certainly some software out there to help you. The list below includes the best packages to help you plan and structure a novel, share documents online with other people, format your screenplay or script correctly, minimize writing distractions, improve your English and more Collaborative Documents Often when writing, you’ll want to share a document with other people – either to ask for feedback, or to get them to add to it. All of these pieces of software allow you to share documents online, so that multiple people can have access to and edit them. I’ve found this very successful for receiving feedback from friends on my short stories. Google Docs FREE â€Å"You can easily do all the basics, including making bulleted lists, sorting by columns, adding tables, images, comments, formulas, changing fonts and more. And its free. †¦ Google Docs accepts most popular file formats, including DOC, XLS, ODT, ODS, RTF, CSV, PPT, etc. So go ahead and upload your existing files.† Writeboard from 37 signals FREE â€Å"Writeboards are sharable, web-based text documents that let you save every edit, roll back to any version, and easily compare changes. Use Writeboard to write solo or collaborate with others.† Word Processors Microsoft Word $324.99 for Microsoft Office 2007 Standard version $109.99 for Student version â€Å"Microsoft Office Standard 2007 offers the core Microsoft Office applications, but significantly updated for faster, better results. Comprised of Excel, Word, PowerPoint, and Outlook, this software suite empowers you to create high-quality documents and presentations, build powerful spreadsheets, and manage your e-mail messages, calendar, and contacts.† Word Viewer FREE â€Å"View, print and copy Word documents, even if you dont have Word installed.† Open Office FREE â€Å"OpenOffice.org 2 is the leading open-source office software suite for word processing, spreadsheets, presentations, graphics, databases and more. It is available in many languages and works on all common computers. It stores all your data in an international open standard format and can also read and write files from other common office software packages. It can be downloaded and used completely free of charge for any purpose.† As a hard-up student (who preferred to spend money on booze than software), I used Open Office throughout my degree, and found it an excellent alternative to Microsoft Office. It’s a whole office suite, so can also be used to replace Excel, Powerpoint and more. AbiWord FREE Famous open source word processor, and ideal for someone looking for a light and compact software. It comes with all the basic features that you would expect from a word processor, and it also supports different languages and operating systems. Fiction: Writing Novels and Screenplays If you’ve tried a bit of fiction and you want some help with writing longer pieces, there are a number of software packages you might want to try out. Here’s some reputable, well-established ones: New Novelist $54.99 download, $59.99 download and CD â€Å"If you’ve ever tried to write a novel (or even just thought about it), you know the routine. You just can’t put everything together. You’ve got to work step by step to write a great book, right? NOT ANYMORE! NewNovelist Software has turned the writing process on its head. With this revolutionary software, you can write your novel the way you want to.† I used version 1.0 of this myself, and it definitely helped me with my world building and pre-writing notes. None of the twelve structures it suggested quite worked for the novel I was planning, but you can change the headings to suit yourself. Character Pro (Now called Character Writer, see below) 60 days free, then $69.99 â€Å"Character Pro puts a proven system for understanding human behavior at your fingertips The Enneagram to create a character spine for your character. But thats only the beginning. Character Pro isolates each part of the character, provides tools and extensive help files to guide you to a well-rounded, complex and realistic character.† Quick Story (Now called Character Writer, see below) $49.99 â€Å"Create a basic story structure with the Story Generator then use the tree to organize your structure while you develop the story in the edit box on the right. Simply drag and drop or insert and delete story items until your story is perfectly structured.† Character Writer $69.99 This version combines features of both Character Pro and Quick Story, and is Java Based (so runs on almost any system), for $69.99. Writers Cafà © Demo version free, $45 download,  £32.90 (approx $65) on CD. â€Å"Writers Cafà © is a software toolkit for all fiction writers, whether experienced or just starting out. The heart of Writers Cafà © is StoryLines, a powerful but simple to use story development tool that dramatically accelerates the creation and structuring of your novel or screenplay.† Writing: Organising and Formatting your Manuscript One of the biggest headaches for fiction writers is coming to the end of a project only to realise that every scene or chapter is in a separate file (and sometimes in different formats), and that pulling this all together – and editing it to match editorial conventions – is going to take ages. These packages can help you keep things organised: Celtex FREE â€Å"Celtx is the worlds first fully integrated solution for media pre-production and collaboration. It replaces old fashioned paper, pen binder media creation with a digital approach to writing and organizing thats more complete, simpler to work with, and easier to share.† Scrivener 30 days free, then $39.99 Mac Only â€Å"Scrivener is a word processor and project management tool created specifically for writers of long texts such as novels and research papers. It wont try to tell you how to write it just makes all the tools you have scattered around your desk available in one application.† Minimise Distractions When Writing If you’re anything like me, distractions come up constantly when trying to write. Whether your problem is instant messenger, web browsing, email, or just using all the fancy formatting features on your word processor, a simpler writing environment can be the solution. Wordpad FREE If you’re running Windows, this almost certainly came free with your computer. Some people find all the extra bells and whistles of a full wordprocessor distracting when writing. If you have trouble knuckling down to write, Wordpad allows formatting (bold, italics, etc) and can be easier to use than Word. Write Room Free trial, then $25. Mac only. â€Å"For people who enjoy the simplicity of a typewriter, but live in the digital world. WriteRoom is a full-screen writing environment. Unlike the cluttered word processors youre used to, WriteRoom is just about you and your text.† Dark Room FREE Windows version of Write Room Both Write Room and Dark Room have a retro feel of green text on black background (though you can change the background of Write Room). I’ve used Dark Room when suffering from a severe bout of procrastination on my novel, and would certainly recommend it. Scientific Writing For specialised types of writing, such as creating scientific documentation, normal word processing software may not be enough. Latex FREE â€Å"LaTeX is a high-quality typesetting system; it includes features designed for the production of technical and scientific documentation. LaTeX is the de facto standard for the communication and publication of scientific documents.† Improving your English (for native and non-native speakers) The spelling and grammar checks built into word processors can often leave much to be desired. If your English is shaky, or if you’re learning English as a foreign language, you might want to invest in software designed to help you improve your grammar and style. JaLingo FREE This cool little program will bring a handy dictionary to your desktop, that you can use to confirm spelling of words or to check their meanings. The advantage of JaLingo is that it is OS independent, so it will work smoothly on most computers. WhiteSmoke $79.99 for â€Å"General† version, $99.99 for â€Å"Business† version other specialised ones. Executive writing version usually $250 but currently $125. â€Å"WhiteSmoke is an innovative software tool that improves and edits your English writing. Based on patented natural language processing (NLP) technology, WhiteSmoke performs advanced and context-based English grammar, spelling, and punctuation checking, as well as text enrichment to enhance your writing.† StyleWriter $160, which includes a â€Å"Software for writers† CD â€Å"Designed by journalists, editors and business writing tutors, StyleWriter gives you the skills of a good editor. Simply click the StyleWriter button in Microsoft Words or WordPerfects toolbar (or any clipboard text) to launch a check for thousands of faults and bad habits found in writing. Trimming the excess words, simplifying and clarifying your style, checking for good English usage - editing is easy with StyleWriter.† Typing Software After a mis-spent youth playing online text games, I learnt to touch-type without trying to, but I realise many people aren’t so lucky (or so geeky). Typing speed is a surprisingly big factor in being a successful writer, and if you’re still pecking away at the keyboard with two fingers, it’s worth investing in software to help you learn to type properly. Kaz-Type $19.95 download, $34.95 CD â€Å"KAZ will teach you how to learn to type and master your computer keyboard fast. Our interactive, multimedia typing tutor software uses a revolutionary learning method so you can learn to type really quickly without the need to resort to repetitive typing drills and games. Learning to touch type with KAZ is tested and proven with over 1 million users.† Miracle Type (Not Available Anymore) $19.99 â€Å"Miracle Type is the perfect answer for you if typing on your computer is just taking far too long or if you have given up in frustration after trying to teach yourself to Touch Type with other typing software.† Blogging Platforms If you run your own blog or website, you’ve almost certainly heard of WordPress and Movable Type. Both are content management systems that you install on space provided by your web host, allowing you to easily publish new posts to your blog and modify existing ones. WordPress FREE (but you’ll need to pay for web hosting) â€Å"WordPress is a state-of-the-art publishing platform with a focus on aesthetics, web standards, and usability. WordPress is both free and priceless at the same time.† Moveable Type FREE (but you’ll need to pay for web hosting) â€Å"Movable type is a professional publishing platform.† There are also many blogging services which will host your blog for you, such as blogger.com, livejournal.com, but these are more â€Å"sites† than â€Å"software† (you don’t install them on your own webspace.) Journalling Software At the moment, I journal on paper, as I like to get away from the computer screen and take fifteen minutes alone with my thoughts. I also enjoy writing with a good fountain pen, in a nice hardback notebook. However, this does make it hard to search for anything†¦ David RMs The Journal $39.95 download / $49.95 CD / $69.95 for â€Å"Writers’ edition† â€Å"The Journal is a powerful journaling and writing tool that can help you take control of your life. Create a digital scrapbook of your life! Organize your notes about your family, about your work, about a hobby, about anything. Write a short story, a magazine article, or even a novel. Remember your appointments, events, tasks special days! Find whatever youre looking for with The Journals powerful searching. Get inspired!† Debrief FREE basic version, $29.95 for standard version, $39.95 for professional version â€Å"Debrief ® is software for saving notes on your PC. Ideas. Experiences. Research. Thoughts. They come from projects, meetings, status, tasks, issues, changes, risks, decision, contacts, brainstorming, pondering, work, studies, school. Capture them while you can and put them to good use later† Suggested by Our Readers Final Draft $229 Use your creative energy to focus on the content; let Final Draft take care of the style. Final Draft is the number-one selling word processor specifically designed for writing movie scripts, television episodics and stage plays. This sure is not a cheap writing software, but it is supposed to be the industry standard when it comes to script writing. Q10 FREE A free alternative for Dark Room and WriteRoom, Q10 brings you a full screen word processor that will let you focus entirely on what you are writing. Additionally, it also come with customizable features like paragraph styling and live statistics about your pieces. Scripped FREE An online service that lets you write, edit and print your scripts straight on their website. The advantage is that you can work on your scripts from different locations and from different computers. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:"Because Of" and "Due To" 3 Types of HeadingsWhat is an Anagram?

Slavery Reparations Are Wrong Essays - Slavery, Racism, Free Essays

Slavery Reparations Are Wrong Essays - Slavery, Racism, Free Essays Slavery Reparations Are Wrong Ladies and gentlemen; I don't believe that anyone in this chamber would move to disagree with the idea that slavery was an atrocity, committed from the depths of the darkest parts of the human sole. Africans were seized from their native land, and sold into lives of servitude into a foreign land. Indeed, it was a tragedy on such a scale that cannot be measured nor quantified. And it is this very notion of unquantifiable tragedy which speaks to the matter of reparations for slavery. To be quite blunt, reparations, even if they may be deserved, are not feasible under any system or economic tangent - indeed such an undertaking would only not remedy the situation, but it would sink Africa and her people deeper into the cycle of poverty and oppression that they have so struggled to free themselves. While the arguments against reparations may seem shallow or self-serving to advocates of such a system, upon examination, the logistics of what to give, and whom to distribute it to, preclude any potential benefits of such a system of indemnity and requite. The point of the follow critique is not to say that Africans were not mistreated, nor that they are not worthy of reparations, but that perhaps reparations are not an adequate solution to this situation, and indeed will only serve to worsen. Africa is a continent in dire straits. European colonization and colonialism damaged the native structure and society - some might say that this simply proves that European man caused, and ought to pay for, the damages done to Africa and her people. However, I would argue that simply placing a 'band-aid' blanket over Africa, would serve only to mask their problems, and relieve us of our guilt. It was this same attitude that the early European missionaries took with Africa - that they are not capable of dealing with their own problems and situations. Authors suggest that reparations should take the form of capital transfers and African status in the International Monetary Fund (Mazuri, 22). Does this sound like mending the deep running wounds and damage done to Africa, or like a transfer of monetary funds in order to "fix" Africa? Indeed, this idea of presenting money to Africa in order to "apologize" for what we have done is nothing more than a quick fix solution - it is not a long-term remedy for the underlying structural damage. The very center of Africa has been changed, for better or for worse. Surface solutions, while some may claim they are "a good beginning" or perhaps just a token of our apologetic state, will only further social damage and entrench abusive African regimes. A cognate situation with African Americans is with that of Afrocentric history (Asante, 174); many suggest that perhaps we ought to provide black student with their own curriculum, such as to instill in them a sense of pride that will improve their education. The U.S. News and World Report comments: "The Afrocentric curriculum is usually presented as an attempt to develop pride in black children by giving them a racial history? But what kind of pride and self-esteem is likely to grow from false history? And how much more cynical will black children be if they discover that they have been conned once again, only this time by Afrocentrists? ? It is a sure-fire formula for separatism and endless racial animosity (Leo, 26)" This author suggests that indeed, conferring upon youths of African descent their own "different" history will not only further the racial segregation, but also provide them with a false sense of history, fueling the animosity. If the rest of the world were to suddenly step down and bestow upon Africa special privileges and grants, it would only create a sense among the global village that Africans are 'different' and require some sort of special assiezce in order to succeed. This type of compensatory system would not only be insufficient to ever repay blacks for the injustice to them, but also further the rigid separatism that plagues African Americans today - what they need is equality, not special programs catered to what guilty-feeling Europeans feel they "owe" them. Aside from

Ethics & Morality in the Health Professions Essay

Ethics & Morality in the Health Professions - Essay Example Such situations are termed as â€Å"ethical dilemmas†. The ethical principles guide the doctor or any health professional in moving forward in his act of decision-making in a more virtuous manner which is best in the interest of the patient. Moreover, the code of ethics is also designed to describe restriction of the health professionals which are applicable at a certain point of their medical practice. The main objective of every physician should be providing their patients with the best of medical help and cause no harm to their health. One significant ethical issue is the freedom of choice that is given to the patients which is termed as autonomy. The autonomy literally means self-governance which is explained as the right of the patients to choose what is best for them after they have been clarified about the harms and benefits related to any medical procedure. The term informed consent elaborates this notion. It describes the act of deciding for oneself after acknowledgin g all the relevant information. However, there are certain conditions where the person might not act in this manner. These cases include the lack of adequate understanding and education of the person or if the information is concealed from that person. Although the right of autonomy is recognized widely and every measure is taken to provide this privilege to the patient but in some conditions the intervention of the health professional

Allocation Problem Research Paper Example | Topics and Well Written Essays - 500 words

Allocation Problem - Research Paper Example I would, therefore, create a report on cost allocation based on certain estimations after analyzing Dell’s gross margin from income statements (Dell Financials, 2010). In Desktop PCs category, the main inputs include motherboard, processor, peripheral devices (keyboard and mouse), monitor, hard disks, DVD ROM, RAM, power supply, power buttons, speakers, outer casing, internal and external wire connectors, modem, LAN and 3D-graphics cards etc. The Desktop PCs category could be divided into departments such as purchases, component production, fitting and hardware installation, software installation, administration, inventory maintenance, after sales services (warranty expenses), wastage, breakage, pilferage etc. The costs will be allocated to each department after calculation of direct labor and direct material. Manufacturing Overheads will include indirect labor and material, while, the supporting expenses will include rentals, insurance, depreciation and amortization, advertis ing and marketing, general administrative and others etc. followed by miscellaneous expenses (Ross 2009); (Grover, 2010).

Industrial revoloution Essay Example for Free

Industrial revoloution Essay How bad were the living conditions for the poor in the newly industrialised towns and cities of the 1840s In the 1840s, there was a lot of pollution, and there was little regulation of what was put into the river or the air. The houses for 1840s workers were built very poorly. They were usually made by the factory owners at minimum cost. They were made either one brick, or half a brick thick, and only consisted of one room. There were no indoor lavatories, therefore the workers were left with only two ways to go to the toilet. The first way was to walk up the road and use the toilets at either end of the blocks. Once there they would deposit their body waste into the cess pool via a wooden bench. Flies lived on the walls of the cess pool. They were nourished by the molecules of excretion in the air. There toilets would be shared by as many as 160 people, sometimes more. The cess pool would empty itself into the river, but sometimes market gardeners who would go down into the cess pit to use the filth inside as fertiliser for their garden. Occasionally, young children would drop into the cess pit, never to be seen again. The second way of going to the toilet was to simply do it out of a window. The body waste which was left on the streets was called night mud. Sometimes when it rained, the night mud would slip underneath your door and end up in your house. Sometimes the night mud would be placed in your house on purpose by people being malicious. People did not have the type of water supply we have today. They did not have instant running water in their houses, instead they had to collect their water from standpipes in the street. These standpipes had clean water which could be pumped out, as it wasnt safe to drink from the river, but water only came to a street, via these standpipes, every other day. Yet, there were also water seller who would sell bottles of supposedly, clean water, although no one ever found out where the water came from. People in the 1840s were afraid to leave their houses for an extended period  of time. The reason for this is that as soon as you leave you house for over a day, it would be used as a toilet. This meant that people who got new jobs in factories would have to clean out there new houses of all of the muck left there by their fellow workers. In the 1840s, living conditions were much worse than nowadays, due to the lack of both appropriate sanitary provisions and constant running water, but people of 1840s would have found those conditions normal. What we think of as clean would have probably been considered impossible in those days.

EE cummings :: essays research papers

Not every day, a writer changes the way people write forever. ee Cummings created his own style of writing, and many people use it to this day. Before Cummings all writing was based on the rules, Cummings made his own rules. Cummings writings have influenced many writers to make there own rules. Cummings had an amazing life. Not only was Cummings a writer but also an artist. Cummings was very intelligent, Cummings parents knew this and encouraged him to develop his creative gifts early in his life. Cummings work experiences changed his life forever. ee Cummings is more widely imitated and more easily appreciated than any other modernist poet. Edward Estlin Cummings was born, October 14, Cambridge, Massachusetts to Edward and Rebecca Haswell Clarke Cummings. THe cummings household include at various times Grandmother Cummings, MISS JANE CUMMINGS ("Aunt Jane"), EEC's maternal uncle, GEORGE CLARKE, and younger sister ELIZABETH ("Elos"), who eventually marries Carlton Qualey. EEC attends Cambridge public schools, Cummings parents encouraged him to develop his creative gifts early in his life. Cummings father Edward Cummings was a college professor at Harvard University and also later became a pastor at South Congregational church. In 1911Cummings Enters Harvard College, specializing in Greek and other languages He contributes poems to Harvard periodicals, is exposed to the work of Ezra Pound and other modernist writers and painters While at Harvard Cummings delivered a daring commencement speech on modernist artistic innovation, thus announcing the direction his own work would take. Cummings published his first poem in the Harvard monthly. In 1915 Cummings Graduates Harvard Magna cum Laude, and in 1916 Cummings receives M.A. for English and Classical Studies. After Harvard Cummings lives in New York with artist ARTHUR WILSON. Cummings Works for P. F. Collier & Son. Cummings joins Norton-Haries Ambulance Corps. Sails for France on La Touraine, meeting on board another Harjes-Norton recruit, WILLIAM SLATER BROWN, who will remain his lifelong friend. After several weeks in Paris ee cummings and Brown are assigned to ambulance duty on Noyon sector. Brown's letters home arouse suspicions of French army censor.

Foundation Essay Essay

B-boys and B-girl are in the Hip-Hop world. A lot of young people in the world are interested in hip-hop and that music. When we think of hip-hop, we are likely to think about: they are African American, aggressive and rap-music etc. Why do we consider the stereotype of hip-hop? What is based on our thinking about this stereotype? Before we discuss about them, we need to know what hip-hop is. Why do B-boys and B-girls interest in the hip-hop? We focused on the term: hip-hop. Foundation says that hip-hop is used to refer to three different concepts. When we understand the concepts of hip-hop, we are likely to understand about B-boys and B-girls as well as why they becomes to be B-boys and B-girls. Even though, they may break our society rule, they are likely to follow their hip-hop concepts. For better worse, people should follow their own rule. Hip-hop is established dance and music category. These idea is not based on anything so this is my hypothesis whether B-boy follow the concepts or not. The most important aspect of this variety of the hip-hop is that it is unmediated. In other words, the idea of hip-hop is happened B-boys and B-girls spontaneously. They just express themselves on the hip-hop. It seems to be the advertisement without no product. That reality became to be the hip-hop culture. These ideas often appear in the period of adolescence. In this period, young people do not make their identity so that they are stumped about themselves. In that time, when they meet hip-hop, they are interested in hip-hop because it is easy for them to express. They just dance using their body, and do not use specific tool. Second, the term hip-hop refers to a form of popular music that developed, or was developed, out of hip-hop culture. It means that rap-music came from the interaction between hip-hop culture and the preexisting music industry. Hip-hop is strongly related to the rap-music. A lot of people can connect to hip-hop to listen to rap-music. Thirdly, the term hip-hop is increasingly used as a kind of loose demographic designation for contemporary African American youth, regardless of whether or not they have any overt connection to rap music or to other hip-hop arts. These idea turns out to be phrases as the hip-hop attitude and the hip-hop generation. In view of this sense, hip-hop is usually invoked to emphasize age and class over race when singling out young African Americans, either for praise or criticism. As we know, the culture of hip-hop is related to young African American. However, some problems are likely to arise in our society. In one online cone column, Jason Whitlock blames hip-hop for the lack of discipline among contemporary football players. Hip-hop is the dominant culture of black youth. In general music, especially hip-hop music is rebellious for no good reason other than to make money. Rappers and rockers are no trying to fix problems. They create problems for attention. That philosophy, attitude and behavior go against everything football coaches stand for. They’re in a constant battle to squash rebellion, dissent and second opinions from their player†¦ what we’ re witnessing today are purposeless, selfish acts of buffoonery. Sensible people have grown tired of it. Football people are recognizing it doesn’t contribute to a winning environment. Whitlock2007) This column expresses well how hip-hop culture relates to our society. It seems to be biased this story by author, however, taking three hip-hop concepts into consideration; his statement is likely to be reliable. As he pointed out, hip-hop music is rebellious for no good reason other than to make money. I think that his opinion is the same as that of most people. Hip-hop culture, part icularly, black American culture is likely to be against our society. This culture seems to relate to the counter culture. Counterculture was popular from 1960 to 1970. Hip-hop culture began in 1970 so young people in around 60s and 70s were definitely affected by counterculture. To wrap out the term of hip-hop, black American lives in the hip-hop culture and then they become to be B-boys and B-girls. They are interested in the rap-music. Their idea about hip-hop seems to be the advertisement without promoting product. Their life is hip-hop culture and one of B-boy and B-girls way to express them. I consider the history of classic B-boy and hip-hop. We have already known about what the term: hip-hop is. It is good order to learn the history of classic B-boy and hip-hop. When we understand the history and the meaning of hip-hop, we will get what they want to dance, why they want to dance and how they dance on the hip-hop. Also, we should check whether my hypothesis is correct or not. In the early hip-hop era, they did not use hip-hop songs. These songs were the rock and funk songs. Their originators danced to in the half-decade between hip-hop’s emergences as a sociocultural movement around 1974 and the development of an associated musical gene rein 1970. By the mid-70s the musical breaking the song had taken on a new life as a historical break between the end of soul culture and the beginning of hip-hop culture. † The breaking in the hip-hop is important for them to dance on the hip-hop. The brake is the original essence of the dance and the seed of its tradition. In this case, these breaking do not lead to rebellion; Jason Whitlock talked, in our society. However, from point of view of the roots of hip-hop, breaking songs and creating problems, Jason pointed out, is the same thing. Without lack of information about the term of hip-hop, we do not reach their breaking idea. That’s why leaning the term of hip-hop first is the most important. â€Å"B-boys songs are valued as frameworks forth act of B-boying because they combine practical factors that facilitate the particular dance style with socio-historical associations that place any given performance in the context of b-boy history. †¦ The earliest B-boy danced to these songs in their entirety, saving their best moves for the break therefore the deejays began to focus on the breaks in the first place. The hip-hop is influenced by samba, mambo, salsa and Latin music. The syncopation of samba rhythms is fundamental aspect of the relationship between movement and suppressed elements of a composition. So, B-boy and B-girl’s dance is based on samba and then they arrange their dance to express themselves well. In view of Latin music, conga drums had become one of the important sounds to arise Afri can American musical nationalism. The instrument was an important part of the sound of another of America’s great cultural achievements: funk. The vibrant music relationship that b-boys and B-girls maintain with these songs belies easy stereotypes about the relative value of live versus recorded music. † In other words, without recoding of these songs –the way they seem to capture and time an place in which they were made is an important part of their appeal. Their emotion and dance expresses themselves at that time. So, recording their feeling and motion seems to getting decrease value. When we think of the concepts of hip-hop, it makes sense that no recording about them is more value than that of the recording. They just dance for expressing themselves. That reality became to be the hip-hop culture. It is generally accepted that reality is more important than recoding reality. For example, we think of rock concert and that video. Which one do you think that things of value are? It is needless to say that we choose the rock concert because the concert is definitely more valuable than that of video. In conclusion, B-boy and B-girl have followed by their rule. They have been adding some dance and music on the hip-hop and developing their skill of dance and music. I believe that their breaking will be potential for producing new dance and music categories in the future. After leaning the concept of hip-hop and their early activities, my image of hip-hop is dramatically changing to that of favorable impression. When we encounter the unknown thing, we are likely to regard that as bad thing. However, in most cases, it is too much biased by mass media. Most people in the hip-hop world are striving for developing their dance and music, and they follow the concepts of hip-hop. Their hip-hop world including dance and music is keeping for expanding our world. They will create their new way of expressing themselves.

Tax and Central Excise

ICWAI Objective Type questions and Answers on Indirect Tax 1. Multiple Choice Questions (1) Excise duty can be levied on those goods which are a) Manufactured in India b) Sold in India a) Removed from the factory b) None of the above (2)Dutiable goods means a) Goods are subject to Central Excise duty b) Goods which are exempted from excise duty c) Non excisable goods d) Goods not at all mentioned in the Central Excise Tariff (3)Place of Removal under Central Excise means a) Removing the goods from the place of distributor b) Removing the goods from the place of customs station c) Removing the goods from the place of factory ) None of the above (4)Non-Dutiable goods means a) Name of the product not mentioned in the Tariff Act b) Name of the product mentioned in the Tariff Act c) Name of the product mentioned in the Tariff Act with the Rate of Duty d) Name of the product mentioned in the Tariff Act with the Zero Rate (5)Payment of Central Excise Duty depends up on a) Removal goods from the place of removal b) Manufacture of goods in the factory c) Deemed manufacture of goods d) Removal goods for branch transfer (6)The excise duty on alcoholic goods manufactured by the manufacturer is payable to a) State Government ) Central Government c) Corporation d) Local authority (7)Which of the following duties is covered under the First Schedule of the Central Excise Tariff Act? a) Basic Excise duty b) Special Excise Duty c) Additional Excise Duty d) Education Cess (8)Which of the following duties is under the purview of the State Government? a) Central Excise duty b) Customs duty c) Service tax d) VAT (9)Which are the goods still under the physical control? (a)Plastic products (b)Cigarette products (c)Apparel products (d) Glass products (10) At the time of manufacture of product X attracts 14% BED.At the time of removal the rate of duty is 8%. Which is the duty attracts for the product X a) 14% b) 8% c) 11% (Average) d) Zero (Because the rate has changed) Answer: (a) (a) (c) (d) (a) (a) (a) (d) (b) (b) 2. Fill in the Blanks 1) Central Excise duty can be levied at the time of 2) Goods at the time of manufacture, not mentioned in the Central Excise Tariff Act, can be called 3) Central Excise Tariff Act, 1985 containssections 4) Goods are classified under Central Excise Tariff Act based on theof Nomenclature havingdigit classification 5)The goods included in theSchedule of Central Excise Act are same as those on which excise duty is payable under section 4A of the Act. 6) Goods at the time of manufacture, mentioned in the Central Excise Tariff Act, can be called 7) Goods are classified under Central Excise Tariff Act based on thesystem 8) There are Chapters under the Central Excise classification 9) Labelling and relabelling comes under 10) Service tax came into force fromFinance Act Answer: Manufacture of goods in India Non excisable goods 20-sections Harmonized System Eight Third. Excisable goodsHarmonized System of Nomenclature 96 chapters Third Sch edule of Central Excise 1994 3. Say Yes or No, Give Reasons All goods manufactured are subject to central excise duty. All Excisable goods are dutiable goods No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable Goods has been defined in the Central Excise Act Manufacturer includes deemed manufacturer There is no difference between levy and collection 7) Duty can also be collected even if the goods are non-excisable at the time of manufacturer, but are excisable at the time of removal of goods from the place of removal.Duty rates are specified in the Central Excise Act, 1944 Central Excise Duty Rate is indicated against each tariff item and not against heading or sub-heading. Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Marketability is essential to levy the central excise duty 12) Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 are cal led non-excisable goods. Manufacturer is not defined under Central Excise Tariff Act. 14) Brand name owner is a manufacturer even though under contract a third party completely manufactures the productClassification is irrelevant, since all products attract 14% duty Circulars can be issued by the Government of India Answer: 1) No. Goods manufactured in India may be excisable goods or non-excisable goods. No central excise duty, if the goods are non-excisable. No. Excisable goods may be dutiable or non-dutiable goods. 3) Yes. No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable as per the decision of the Supreme court of India in the case of Union of India v Delhi Cloth and General Mills Ltd. No.The term goods has not been defined in the Central Excise Act, 1944. Yes. Manufacturer includes deemed manufacturer 6) No. The term â€Å"LEVY† means imposition of tax/duty. Collection of duty is postponed to the stage of removal of goods. [ Rule 4 of the Central Excise Rules, 2002] 7) No. Duty can not be collected if the goods are non-excisable at the time of manufacture, but are excisable at the time of removal. No. Duty rates are specified in the Central Excise Tariff Act, 1985. Yes. Duty Rate is indicated against each tariff item and not against heading or sub-heading. 10) Yes.Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Yes. Marketability is essential to levy the central excise duty. 12) No. Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 is called excisable goods. 13) No. The term manufacturer has been defined under section 2(f) in the Central Excise Act, 1944. The definition under section 2(f) is not exhaustive but inclusive. 14) No. Brand name owner is not a manufacturer even though under contract a third party completely manufactures the product.No. Classification is relevant, even though all products attrac t 14% duty. No. Circulars can be issued by the Central Board of Excise and Customs (CBEC). 4. Multiple Choice Questions (1) As per Rule 15 the Central Excise Rules, 2002, the option of paying duty is available to those manufacturers who manufacture (a)Aluminium circles (b)Plastic Products (c)Gold Products (d) Agriculture Products (2) Goods specified under Standards of Weights and Measures Act, 1976 as well as in the notification issued by the Government of India along with rate of abatement can be assessed under a) Maximum Retail Price (b) Transaction Value (c) Retail Price (d) Whole Sale Price (3) Captively Consumed Goods means (a) Goods manufactured and consumed with in the factory (b)Goods manufactured (c) Goods purchased and used in the factory (d) Goods received from branch (4) Interconnected undertakings means (a) Head office and Branch office (b) Holding and subsidiary companies (c) Group of companies (d) Companies under the same management (5) Which one of the following will come under the Specific Rate of Duty? (a)Cigarette product (b) Wood product (c)Plastic product d)Diesel product (6) What percentage should be added to the cost of production in the case of captive consumption? (a) 15% (b) 10% (c) 0% (d) 20% (7) MRP product Assessable value will be calculated as (a)Transaction basis (b)MRP less abatement (c) Percentage of tariff value (d)None of the above (8) Which one of the following will form part of transaction value (a) Transportation charges from the place of removal to the place of buyer (b) Transportation charges from the place of factory to the place of branch (c) Transportation charges from the place of distributor to the place of buyer d) Transportation charges from the place of buyer to any other place (9) Assessable does not include one of the following (a) Cost of material (b) Cost insurance (c) Cost of transportation (d) Interest on delayed payment (10) As per Rule 10 of the Central Excise Valuation Rules, the concept of interconnecte d undertakings means (a) Associate companies (b) Group companies (c) Holding and Subsidiary companies (d) None of the above Answer: (1) (a) (2) (a) (3) (a) (4) (b) (5) (a) (6) (b) (7) (b) (8) (b) (9) (d) (10) (c) 5. Fill in the Blanks 1) Specific Duty means duty is payable based on the____________and__________by the assessee (2) Provisions under section 4A have___________effect over section 4 of the Central Excise Act (3) Production 1500 units, quantity sold 510 units @ 250 per unit, 840 units @ 200 per unit, sample clearances 35 units and the balance 150 units are in stock. Hence, the assessable value is Rs. _________ (4) Excisable goods consumed within the factory for the manufacture of final product is called___________ (5) X Ltd (Holding Company) sold goods to Y Ltd (Subsidiary Company) at Rs. , 00,000. In turn Y Ltd sold goods to Z Ltd (unrelated person) at Rs. 1, 10,000, then the assessable value in the hands of X Ltd________. (6) Assessable in case of captive consumption is t he cost of production plus_______ (7) The transaction value cannot be considered as assessable value if, any one or part of the conditions____________. (8) MRP provisions are not applicable for packaged commodities meant for________. (9) Compound Levy Scheme is an___________schemes. (10) Dharmada Charges recovered from the buyer is form part of__________. Answer: (1) Length and weight of the product 2) Overriding (3) Rs. 3, 02,500 (4) Captive consumption (5) Rs. 1, 10,000 (6) @10% (7) Not satisfied (8) Industrial or institutional consumers. (9) Optional (10) Assessable Value 6. Say Yes Or No, Give Reasons (1) Specific Duty means duty is payable by the assessee on excisable goods based on the value of goods. (2) Compound levy scheme means an optional scheme (3) Maximum Retail Price means not exclusive of duties and taxes (4) Transaction value is applicable only when conditions specified in the provisions are satisfied. 5) Dharmada charges collected from the buyer are not includible i n the assessable value. (6) Excise duty and sales tax has to be included in the assessable value (7) There is no basis of valuation under Central Excise Law (8) Insurance charges from the place of depot to the place of buyer shall form part of assessable value (9) Captive consumption goods need not be certified by the Cost Accountant (10) Cash discount does not form part of assessable value. Answer: (1) No.Specific Duty means duty is payable by the assessee on excisable goods based on the length and weight of the products. (2) Yes. Compound levy scheme means an optional scheme (3) Yes. Maximum Retail Price means not exclusive of duties and taxes (4) Yes. Transaction value is applicable only when conditions specified in the provisions are satisfied. (5) No. Dharmada charges collected from the buyer are includible in the assessable value. (6) No. Excise duty and sales tax has to be excluded in the assessable value (7) No.There are five basis of valuation under Central Excise Law (8) N o. Insurance charges from the place of depot to the place of buyer shall not form part of assessable value (9) No. Captive consumption goods need be certified by the Cost Accountant (10) Yes. Cash discount does not form part of assessable value. 7. Multiple Choice Questions (1) ARE -1 Form should have following colors (a) White; Buff; Pink and Green (b) White; Buff; Red and Green (c) White; Buff; Black and Green (d) White; Buff; Rose and Green 2) CT- 1 form will be issued by the Merchant exporter to the Manufacturer for clearing the goods (a) Without payment of Central Excise (b) Avoidance of Central Excise duty (c) With payment of reduced rate of Central Excise Duty (d) With payment of full amount of Central Excise Duty. (3) Certificate of procurement of goods under procedure for export Warehousing can be done under the (a) CT-3 Form (b) CT-2 Form (c) ARE -1 (d) Bond -1 (4) The Letter of Undertaking is valid for a period of (a) 12 months from the date of acknowledgement by the depa rtment. b) 15 months from the date of acknowledgement by the department (c) 24 months from the date of acknowledgement by the department (d)6 months from the date of acknowledgement by the department (5) Excisable goods removed for re-warehousing and export therefrom without payment of duty by using the (a) B-3 Bond (b)B-2 Bond (c) B-4 Bond (d)B-7 Bond (6) Some times; if in the view of the Central Excise Department the manufacturer carries risk (namely discrepancies) the Department may ask him to submit the Bond in. (a)B-l with security or surety (b)B-2 with security and surety c)B-3 with security (d) B-4 with surety (7) CT-1 form received by the manufacturer from (a)Merchant exporter (b)EOU unit (c)Manufacturer (d)First stage dealer (8) The Export Oriented Units can procure indigenous material without payment of central excise duty. These units have to issue (a)CT -3 certificate (b)CT-4 certificate (c)CT-1 certificate (d)CT-2 certificate (9) If proper invoice for export along with the packing list and ARE -1 form in (a) Sixtuplicate (b) Duplicate (c) Triplicate (d) Quadruplicate (10) No rebate is allowed if the rebate amount is less than a)Rs. 500 (b)Rs. 1,000 (c) Rs. 2,000 (d) Rs. 4,000 Answer: (1) (a) (2) (a) (3) (b) (4) (a) (5) (a) (6) (a) (7) (a) (8) (a) (9) (a) (10) (a) 8. Fill in the Blanks (1) No rebate is allowed if the rebate amount is less than________ (2) Goods can be removed by executing a bond in case of merchant exporter with____________or without (3) Proof of export which is issued by the customs authorities by certifying the_______________ (4) ________________certificate is required only when bond is executed by the merchant exporter. 5) The goods exported to_______________and_________not eligible for rebate (6) An exporter who executes a bond to exempt himself from payment of excise duty will not be eligible to claim___________ (7) Bond is executed by the Merchant Exporter he may be required to obtain a_________from his banker for a specified amount. (8) __________is called as general bond with Surety/Security for removal of goods without payment of duty (9) In case of security bond in the form of cash deposit no________can be allowed (10) If goods are sealed by excise officer such a sealing is called __________ Answer: 1) Rs. 500 (2) with sealing or without sealing (3) ARE-1 Form (4) CT-1 (5) Nepal and Bhutan (6) Rebate (7) Bank Guarantee (8) B-l Bond (9) Interest (10) One Time Bottle Seal 9. Say Yes or No, Give Reasons (1) Export of goods with invoice but without the packing list can be exported (2) ARE -1 Form need not be prepared if the goods are exported under Bond. (3) Merchant exporter means a person engaged in manufacturing of goods for exporting or intending to export goods. 4) CT-1 forms will be issued by the superintendent of Customs to the merchant exporter on execution of bond (namely B – 1) (5) ARE-1 Form is to be prepared by the exporter in quadruplicate (6) Bonds under Central Excise are always se cured (7) No duty is payable on exported goods. Therefore there is no need of valuation and classification (8) Self-sealing can be done by any person of the unit (9) ARE-1 form is not required to be prepared by the exporter. (10) Export has to be completed within 3 months from the date of removal from the factory Answer: 1) No. Export of goods with invoice and with the packing list can be exported (2) No. ARE -1 Form need to be prepared even if the goods are exported under Bond. (3) No. Merchant exporter means a person engaged in purchase of excisable goods for the purpose of exporting or intending to export goods. (4) No. CT-1 forms will be issued by the superintendent of central excise to the merchant exporter on execution of bond (namely B-l) (5) No. ARE-1 form is to be prepared by the exporter in sixtuplicate (6) No. Bonds under Central Excise may be secured or unsecured. 7) No. classification and valuation is required for the purpose of determining the duty draw-back or DEPB li cense etc. (8) No. Sealing of Goods for Export which may be self-sealing or under seal of Central Excise. (9) No. ARE-1 form is required to be prepared by the exporter. (10) No. Export has to be completed within 6 months from the date of removal from the factory 10. Multiple Choice Questions (1) The unutilized CENVAT Credit can be carried forward (a) Up to 6 months (b) Up to 8 years (c) Without any time limit (d) Up to 10 years. 2) Cenvat Credit on capital goods can be claimed in the year in which it is purchased (a) Up to 50% (b) Up to 100% (c) Up to 25% (d) Up to 75% (3) Cenvat Credit on goods other than capital goods can be utilized (a) As soon as goods received into the factory (b) Only after payment actually made (c) Only after the goods actually sold (d) As soon as manufacture takes place (4) Cenvat Credit is not applicable if the following goods are purchased (a) Light Diesel Oil (b) Steel products (c) Plastic products (d) Wood products 5) Cenvat Credit can be adjusted agains t (a)Dutiable goods manufactured (b)Non-dutiable goods manufactured (c) Non-excisable goods manufactured (d)All excisable goods manufactured (6) Which of the following items is a capital goods (a) Tools, hand tools (b)Raw materials (c) Consumables (d) Accessories (7) Depreciation under section 32 of the Income-tax Act, 1961 should not have been claimed (a) On the cost portion of the Capital Goods (b)On the excise portion of the Capital Goods. (c) On the portion of other than Capital Goods d) On the portion of Factory Building (8) Cenvat credit can be utilized for payment of excise duty levied on any (a) Final products (b)Input products (c) Exempted products (d)Intermediary non-dutiable products (9) Personal Ledger Account must be prepared in (a) Triplicate (b) Single (c) Double (d) Quadruplicate (10) Cenvat credit on inputs other than capital goods can be allowed at (a) 100% (b)50% (c)25% (d) 0% (11) A unit availing SSI exemption can avail of CENVAT credit on capital goods but such credit can be utilized only (a) if the value of apital goods exceeds Rs. 100 lakh (b) after clearance of Rs. 150 lakh (c) if the capital goods are exported Answer: (1) (c) (2) (a) (3) (a) (4) (a) (5) (a) (6) (a) (7) (b) (8) (a) (9) (a) (10) (a) (11) (b) 11. Fill in the Blanks (1) Motor vehicles are not_____________goods for purpose of Manufacture (2) In respect of capital goods sent for job work these should be brought back within_________days from the date of dispatch. 3) The Second Stage Dealer means a dealer who purchases goods from a_______________ (4) The PLA is credited when duty is deposited in bank by_________challan (5) Depreciation should not be claimed by the manufacturer who avails the Cenvat credit on___________ (6) The term ___________ means raw-materials, consumables, accessories used to manufacture the finished product. (7) Don't maintain separate set of accounts but pay an amount equal to ___________of the value of exempted goods and forego the Cenvat credit of inpu ts utilized exclusively for manufacture of exempted final product. 8) Balance of CENVAT Credit Receivable (inputs) Account and PLA Account are shown as ____________in the Assets side of the Balance Sheet. (9) Due date of payment of Central Excise Duty for the month of March is______________ (10) Input tax credit on capital goods can be______________against the duty payable final products. Answer: (1) Capital (2) 180 days. (3) First Stage Dealer (4) GAR-7 (5) Capital Goods (6) In the manufacture (7) 10% (8) Current Assets. (9) 31st March (10) Claimed. 12. Say Yes or No, Give Reasons 1) Cenvat credit can be taken as soon as the inputs are dispatched by the supplier (2) Cenvat cannot be utilized for payment of duty on waste (3) Cenvat credit on capital goods is restricted to 50% of the duty in the year of the receipt (4) If there is no excise duty final products, cenvat credit cannot be claimed in the case of sale in DTA (5) When credit has been taken on input goods and the same is rem oved for home consumption, excise duty is not payable (6) In September 2008, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002. 7) The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods as understood in accounting or in income-tax (8) In the case of goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) If a single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) In case of inputs and capital goods Cenvat credit is available as soon as input is received in the factory. Answer: (1) Yes. Cenvat credit can be taken as soon as the inputs are received by the manufacturer. 2) No. Cenvat can be utilized for payment of duty on waste (3) Yes. Cenvat credit on capital goods is restricted upto 50% of the duty in the year of th e receipt and the balance in the subsequent year or years. (4) Yes. Cenvat credit cannot be claimed in the case of sale in DTA if the final products are non-dutiable. (5) No. Cenvat credit not allowed on those goods which are cleared as such for domestic tariff area. (6) No. In September 2004, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002 (7) Yes.The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods a: understood in accounting or in income-tax (8) Yes. goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) Yes. Single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) Yes. Input goods and capital goods Cenvat credit is available as soon as input is received in the factory. 13. Multiple Choice Questions 1)A manufa cturer being eligible for SSI related exemptions is linked to his turnover in the previous year a) Less than Rs. 400 Lakhs b) Less than Rs. 150 Lakhs c) Less than Rs. 90 Lakhs d) Less than Rs. 350 Lakhs (2)SSI Exemption scheme adopted by the manufacturer he is not required to pay the central excise duty up to a) Rs. 150 Lakhs on dutiable goods b) Rs. 300 Lakhs on dutiable goods c) Rs. 400 Lakhs on dutiable goods d) Rs. 100 Lakhs on dutiable goods (3)Value of captive consumption goods is forming part of the Rs. 400 Lakhs turnover, if the final product a) Exempt in any notification ) Not exempt in any notification c) Exempt under Notification 8/2003 d) None of the above (4)Industries are not eligible for SSI exemption irrespective of their turnover. a) Automobiles b) Plastic c) Paper d) Electronic and Electrical (5)The due date for filing Quarterly return ER -3 under Central Excise is a) 20th of the following month. b) 10th of the following month c) 5th of the following month d) 15th of the following month (6)The due date for payment of Central Excise Duty by the SSI unit for the month of April is a) 15th of the following month b) 15th of October c) 10th of the following month ) 5th of the following month (7)Frequency of audit for SSI unit paying central excise duty is less than Rs. 10 Lakhs. a) Once in 2 years b) Once in 5 years c) Once in 10 years d) Every year. (8)Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under a) Notification 24/86 Central Excise Law b) Notification 214/86 Central Excise Law c) Notification 8/2003 Central Excise Law d) Notification 18/2003 Central Excise Law (9)Registration is not required if the turnover for small scale units a) Less than Rs. 15 0 Lakhs ) Less than Rs. 90 Lakhs c) Less than Rs. 100 Lakhs d) Less than Rs. 10 Lakhs (10)What is to be done if turnover exceeds Rs 90 lakhs but is less than Rs 150 lakhs? a) Declaration to be filed b) No Declaration to be filed c) Declaration may be filed d) Declaration must be filed after attaining Rs. 150 Lakhs Answer: 1) (a) 2) (a) 3) (a) .. 4) (a) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 14. Fill in the Blanks 1) SSI exemption is available only when the turnover in the previous year turnover is less than 2) SSI unit can clear the excisable goods uptowithout payment of duty. ) Quarterly returnto be filed before the due dateof the following month by the SSI units claiming the exemption notification (4)Payment of duty is on monthly basis and has to be made on or beforeof the following month 5) No declaration needs to be given to the department if the previous year turnover is less than 6) A Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under Notificationof Central Excise 7) SSI units will get the Cenvat Credit only over and abovetaxable turnover during the current year. ) Registration is not required for SSI units if the turnover durin g the previous year is less than of taxable turnover. 9) Audit of SSI units is conducted once innumber of years 10) Export turnover isfor the calculation of turnover under the notification 8/2003. Answer: Rs. 400 Lakhs Rs. 150 Lakhs ER-3, 20th 15th of the following month Rs. 90 Lakhs 214/1986 Rs. 150 Lakhs. Rs. 150 Lakhs. Two to five Exempted. 15. Say Yes or No, Give Reasons 1) The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, without any conditions. ) If in a previous year the turnover of a manufacturer is equal to Rs. 4 crores then he can in the current year claim the exemption benefits available to a SSI. 3) SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 1) Manufacturers who have Cenvat credit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover will opt for SSI exemption benefit. ) Clearance of excisable goods without payment of duty to 100% EOU unit will form part of turnover to calculate the threshold limit of Rs. 4 crores. Sales to Nepal and Bhutan is considered as an export sales. Export procedures are very tough for SSI units. Exempted units from central excise duty are also exempted from registration. Audit of SSI unit is conducted every year. There is no difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. Answer: 1) No. The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, with conditions. ) No. Previous year the turnover of a manufacturer is equal to Rs. 4 crores then he cannot claim in the current year exemption benefits available to a SSI. 3) Yes. SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 4) No. Manufacturers who have Cenvat c redit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover may not opt for SSI exemption benefit. 5) No.Clearance of excisable goods without payment of duty to 100% EOU unit will not form part of turnover to calculate the threshold limit of Rs. 4 crores. No. Sales to Nepal and Bhutan considered as home clearance. No. Export procedures are not tough for SSI units. Yes. Exempted units from central excise duty are also exempted from registration. No. Audit of SSI unit is conducted not on yearly basis. Yes. There is a difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. 16. Multiple Choice Questions (1)Registration is compulsory for the dealer who intends to act as a) First Stage Dealer ) Third Stage Dealer c) Dealer d) Purchaser (2)An application for registration under central excise law is required to be made in a) Form A-l b) Form B-1 c) Form CT-1 d) Form ARE-1 (3)The DSA shall be preserved for a) Five Ye ars b) Two Years c) One Year d) Six Months (4)The excise duty payable by the manufacturer is based on a) Invoice b) Gate Pass c) Lorry receipt d) Debit Note (5)Which one of the following is to be submitted by the manufacturer on a monthly basis a) ER – 1 b) ER – 3 c) ER – 5 d) ER – 7 (6)Original invoice has to be issued to the a) Buyer b) Transporter c) Central Excise Department ) Consignment Agent (7)The penalty for non-registration is a) Amount of duty of contravening goods or Rs 10,000 whichever is higher b) Amount of duty of contravening goods or Rs 10,000 whichever is less c) Amount of duty of contravening goods or Rs 1,000 whichever is higher. d) Amount of duty of contravening goods or Rs 5,000 whichever is higher (8)The due date of payment of tax through e-payment is a) 6th of the following month b) 5th of the following month c) 31 st of every month d) 15th of the following month (9)LTU will be headed by a) Chief Commissioner of CBDT or of CBEC ) C hief Commissioner of CBEC c) Commissioner of Central Excise d) Commissioner of Income Tax. (10)CIN stands for a) Challan Identification Number b) Cash Identification Number c) Commission Identification Number d) Central Information Number. Answer: (a) (a) (a) (a) (a) (a) (a) (a) 1) (a) 2) (a) 17. Fill in the Banks The 15 digit PAN based registration number is called 2) Registration under Central Excise can be granted in the name of a minor, provided a legal guardian undertakes to The penalty for delayed submission of return can extend upto The term GAR meansA LTU is an undertaking which has paid central excise or service tax of more thanduring the previous year. (6)The first page and the last page of the DSA shall be duly authenticated by the orperson LTUs will get facilities of payment of tax throughsystem. 8) Every assessee compulsorily files the annual installed capacity statement before 30th April of the succeeding financial year in theForm 7) The due date of payment of tax thro ugh e-payment is 6th of the following month by the manufacturers and by 16th of the following month in the case of SSI units.In the case of March month the due is 8) When goods are removed from the factory of the manufacturer to some other premises for purposes of â€Å"Testing† or for â€Å"any other process not amounting to manufacture†, excise duty need not be paid provided the permission ofof Central Excise is obtained. Answer: Excise control code Conduct the business Rs. 5,000 Government Account (Receipt and Payment) Rules Rs. 5 crore. manufacturer or his authorized person single window ER – 7 31st March Commissioner 18. Say Yes or No, Give ReasonsApplication for registration as a manufacturer should be made Form A-l A 5 digit PAN based registration number (ECC) will be allotted to the assessee There is no penalty for non-registration, even when registration under the statute is compulsory Daily Stock Account can be updated once in month Invoice under centr al excise law is required to be made in triplicate Payment of duty can be made once in six months 7) E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. ) If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Challan Identification Number (CIN) has three parts. 100% EOU has to submit the monthly return in ER-2 Form. Answer: Yes. Application for registration as a manufacturer should be made in Form A-l No. A 15 digit PAN based registration number (ECC) will be allotted to the assessee 3) No. There is penalty for non-registration which is Rs. 10,000 or duty on contravening goods whichever is higher No. Daily Stock Account should be updated on daily basis, two days delay is allowed. Yes.Invoice under central excise law is required to be made in triplicate No. Payment of duty can be made on monthly basis 7) Yes. E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. 8) Yes. If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Yes. Challan Identification Number (CIN) has three parts. Yes. 100% EOU has to submit the monthly return in ER-2 Form. 19. Multiple Choice Questions (1)Desk Review audit is a part of a) Special Audit b) C & AG Audit c) Excise Audit 2000 ) Investigation (2)In the case of Excise Audit 2000, selection of assessee is based on a) Risk factor b) Non-risk factor c) Merit of assessee d) Value of goods (3)Time period to issue notice before commencing the audit. a) 20 days b) 5 days c) 25 days d) 15 days (4)Cenvat credit audit can be ordered by a) The Chief Commissioner of Central Excise. b) The Commissioner of Central Excise c) The Assistant Commissioner of Central Excise d) The Deputy Commissioner of Central Excise (5)Yearly audit is applicable for those units who paid the central excise duty by way of cash more than a) Rs. 300 Lakhs b) Rs. 150 Lakhs ) Rs. 100 Lakhs (d) Rs. 90 Lakhs Answer: 1) (c) 2) (a) 3) (d) 4) (b) 5) (a) 20. Fill in the Blanks 1) Units paying duty more than Rs 3 crore has audit 2) C & A G submits the report to the, who causes these to be laid before each House of Parliament. 3) Valuation Audit carried out by. 4) The expenses of Cenvat credit audit and audit fees shall be paid by. 5) The maximum time limit for submission of such cost audit report isdays from the date of receipt of cost audit order by the manufacturer (6) C & AG submits the report to the, who causes these to be laid before each House of Parliament. 7) The audit plan should be documented in the. (8) The Cost Accountant has to submit his audit report within the time specified by the______________. (9) Road checks are carried out by the department authorities to check whether all goods moving are accompanied bydocuments or not. (10)A minimum ofnotice should be give n to the assessee before commencing the audit. (11)Stock taking can be done by the superintendent or Inspector of central excise for ______________and___________. Answer: Yearly The President of India. Cost Accountant Excise Department 180 days The President of India.Working papers Commissioner or Commissioner of Central Excise. Duty paying. 15 days. Finished goods and Cenvat goods 21. Say Yes or No, Give Reasons 1. Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2. There are three types of excise audits under Central Excise Law. 3. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of manufacturer. 4. Valuation audit can be ordered by the Superintendent of Central Excise 5. The expenses and audit fees shall be paid by Assessee . Returns are filed by the assessee without verification by the Excise department. Hence no audit is required to be conducted. 7. Central Excise Re venue Audit (known as CERA Audit) conducted by the Cost Accountant or Chartered Accountant. 8. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 9. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 10. The desk review audit should be completed in 5-7 working days Answer: 1) Yes.Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2) Yes. There are three types of excise audits under Central Excise Law. 1) No. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of Department. 2) No. Valuation audit can be ordered by the Assistant or Deputy Commissioner of central excise after getting the prior permission of Chief Commissioner of Central Excise. 3) No. The expenses and audit fees shall be paid by the department. 3) No.Returns are filed by the assessee w ithout verification by the Excise department. Hence audit is required to be conducted. 4) No. Central Excise Revenue Audit (known as CERA Audit) conducted by the C and A G department. 4) Yes. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 5) Yes. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 5) Yes. The desk review audit should be completed in 5-7 working days. 22. Fill in the BlanksService Tax is a tax on. Service Tax is applicable to the whole of India except the statue of. Registration is mandatory if the value of taxable services exceeds Rs. during the financial year. 4) Form________________is used for applying for registration under Service Tax. 5) The Due date of payment of service tax for the month is________________of the succeeding month. 6) The effective rate of service tax including Education Cess is________________. 7) Registered premi ses means all premises from where an assessee is providing____________________. ) The present rate of service tax is___________ plus_______________plus. 9) The Service tax provider is required to issue (within 14 days of completion of service) an_____________ signed by him or a person authorized by him. (10)If service tax payment is made through internet banking, such e-payment can be made by__________ of the following month or following quarter as the case may be. Answer: 1. Value of taxable services 2. Jammu and Kashmir 3. Rs. 9,00,000 4. ST-1 5. 5th 6. 12. 36% 7. Taxable services 8. 12% plus 2% plus 1% 9. Invoice. 10. 6th 23. Say Yes Or No, Give Reasons ) The list of records needs to be maintained is not provided in the Service Tax Rules 2) Single registration in the case of multiple services rendered is possible subject to conditions 3) The due date for monthly return for service tax is the 25th of the succeeding month in the case of a company 4) A service provider is the person who renders the service 5) GAR-7 is the form used to pay Service tax 6) Service tax records are to be maintained at the registered premises of the service provider. 7) For any delayed payment of service tax, interest cannot be levied. 8) If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) If the last day of payment and filing return is a public holiday, tax should be paid and return filed on the previous working day. Answer: 1) No. This list is to be submitted once at the time of filing his first S. T. 3 return. Sales register, Purchase register, Cash book, Petty cash book, General ledger, etc. 2) Yes.Single registration in the case of multiple services rendered is possible subject to conditions 3) No. The due date for sub mitting the return is half yearly 25th October and 25th April. There is no monthly return concept in the service tax provisions. 4) Yes. A service provider is the person who renders the service 5) Yes. GAR-7 is the form used to pay Service tax 6) Yes. Service tax records are to be maintained at the registered premises of the service provider. 7) No. For any delayed payment of service tax, interest mandatory. 8) Yes. If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Yes. Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) No. If the last day of payment and filing return is a public holiday, tax can be paid and return can be filed on the next working day. 24. Multiple Choice Questions (1)Service tax can be levied on the a) Taxable services b) Exempted services c) Partly exem pted and partly taxable services d) On purchase of input goods (2)Value of works contract includes ) Cost of consumables, electricity b) Value of transfer of property in goods c) Value of VAT or Sales Tax on the above d) None of the above (3)A person who neither intends to hold nor holds any title to the goods or services is called a) Pure Agent b) Dealer c) Service tax provider d) Manufacturer (4)Under Service Tax (Determination of Value) Rules, 2006, Act means a) The Finance Act, 1994 b) The Central Excise Act, 1944 c) Central Excise Tariff Act, 1985 d) Central Sales Tax Act, 1956 (5)Service tax is not applicable to the state of a) Jharkhand b) Himachal Pradesh c) Tripura d) Jammu and Kashmir 6)The importer of service is liable to pay service tax only when the service provider having a) No place of business in India b) Place of business in India c) Permanent address in India d) None of the above (7)The service tax paid on input services claimed as Cenvat credit after the export of service a) Can be claimed rebate (i. e. duty drawback) b) Cannot be claimed any rebate c) Can be claimed as refund d) None of the above (8)If the immovable property in respect of which service is rendered outside India the service is considered an export a) Irrespective of where the payment has come from ) Only when payment came from overseas. c) Partly from overseas d) Even without payment received from an importer. (9)The value of any taxable service, as the case may be, does not include a) The rail fare collected by rail travel agent b) Value of services collected by rail travel agent c) Services provide by the consultant d) None of the above (10)Which of the following services does not come under export of service? a) Air transport of passengers embarking for international travel b) Export of services with respect to immovable property c) Export of services with respect to management consultancy services d) None of the above.Answer: (a) (a) (a) (a) (d) (a) (b) (a) (a) (a) 25. F ill in the Blanks 1. Service tax liability is dependent upon the type of thewho provides the taxable service 2. Service tax can be levied on theand 3. Services provided by Central or State Government are taxable unless these services are 4. If the value is not ascertainable thenshould be referred for arriving the value of such services. 5. Out of pocket expenses incurred arein the value of taxable service. 6. The expenditure or costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service . Receipt of advance money is not 8. Taxable event in the case of import is the date of 9. Service tax is payable onof taxable service actually received and not on amount billed, even though taxable event arises. 10. The costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service Answer: 1) Person. 2) Taxable Service and Value of Taxable Service 3) â€Å"statutory ser vices† 4) Service Tax (Determination of Value) Rules, 2006. 5) Includible. 6) Pure Agent 7) a taxable event 8) actual import 9) The value. 10) Pure Agent 6. Say Yes or No, With Reasons 1) If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) There is concept of pure agent that exists for the purpose of service tax valuation. 3) The value of goods transferred to the job worker is not included in the assessable value of service. 4) Service Tax can be levied on an advance payment received. 5) The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the assessee. ) Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax. 7) Statutory services are also taxable services. 8) Some services are taxable when provided to â₠¬Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 0) The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. Answer: 1) Yes. If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) Yes. There is concept of pure agent that exists for the purpose of service tax valuation. 3) Yes. The value of goods transferred to the job worker is not included in the assessable value of service. 4) Yes. Service Tax can be levied on an advance payment received. 5) Yes.The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the asse ssee. 6) Yes. Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax, place of delivery of service is important. 7) No. Statutory services are not taxable services 8) Yes. Some services are taxable when provided to â€Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) No.A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 10) Yes. The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. 27. Multiple Choice Questions 1. Service tax liability arises only when the taxable turnover of the previous year exceeds a) Rs. 10,00,000 b) Rs. 9,00,000 c) Rs. 8,00,000, d) Rs. 7,00. 000 2. No service tax will be levied on value of goods and material supplied to the service recipient while roviding service, provided Cenvat Credit on such goods and material is a) not taken b) taken c) partly reversed d) none of the above 3. One of the following services is a â€Å"reverse charge† a) Mutual Fund distributors services b) Management consultancy services c) Telecommunication services d) Information Technology services 4. Services rendered to the Reserve Bank of India is a) taxable service b) exempted service c) partly exempted d) none of the above 5. Importer of service is liable to pay service tax only when a) provider of service has no place of business in India b) provider of service has place of business in India ) import of service is not taxable in India d) provider of service is related to the importer 6. Services are taxable only when defined under a) Section 65( 105) of Finance Act, 1994 b) Section 64( 105) of Finance Act, 1994 c) Service Tax Rules d) Section 4 of the Central Excise Act, 1944 7. Wh ich one of the following service is called reverse charge a) Service provider is liable to pay service tax b) Service receiver is liable to pay service tax c) No one is liable to pay service tax d) Whose services are exempted from service tax 8. Services provided to United Nations employees for their personal purposes is a) Liable to pay service tax ) Not liable to pay service tax c) Partly liable to pay service tax d) None of the above 9. ACA firm had a turnover of Rs. 17 lakhs in Yl. Its turnover was Rs. 5 lakhs in Y2, Rs. 8 lakhs in Y3 and Rs. 5 lakhs in Y4. In which years is the firm liable to pay service tax? a) Yl and Y2 b) Yl,Y2andY3 c) Y2 and Y3 d) None of the above 10. Exemption turnover of Rs. 10 lakhs for previous year it is the value of taxable service rendered and for the current year a) Value of taxable service received b) Value of taxable services rendered c) Value of taxable services partly received and partly rendered d) None of the above. Answer: 1) (a) 2) (a) 3) ( a) ) (b) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 28. Fill in the Blanks 1. If the taxable services exceedbut is less thanthen the service provider will have to register with the Superintendent of Central Excise under the Service Tax provisions. 2. For certain services service tax liability is to be paid by the service receiver is called 3. Services provided to Special Economic Zones (or) services provided by Special Economic Zones are 4. Service tax liability is exempted if the turnover is less than or equal to 5. If the taxable turnover during the current year 2008-09 exceedsthen there is no exemption limit in the year 2009-10.Answer: 1) Rs. 9,00,000 but less than Rs. 10,00,000 2) Reverse charge 3) Non Exempted Services 4) Rs. 10,00,000 5) Rs. 10,00,000. 29. Multiple Choice Questions 1. What is the due date for payments of service tax in the case of a partnership firm? a) 5th day of the month immediately following every month b) 25th day of the month immediately following every quarter c) 5th day of the month immediately following every quarter d) 25th day of the month immediately following every month 2. ‘A Ltd' enters into an advertising contract with ‘B Ltd. ‘ for a sum of Rs. 15,000 on 5-6-2006. ‘A Ltd. ‘ receives an advance of Rs. 10,000 on 06. 6. 2006 and the balance amount on the completion services of service on 12. 07. 2006. The service tax payable by ‘AB Ltd. ‘ is: a) Rs. 1836 by 25-8-2006 a) Rs. 1224 by 25-6-2007 and Rs. 612 by 25-8-2006 b) Rs. 1836 by 5-8-2006 b) Rs. 1224 by 5-7-2006 and Rs. 612 by 5-8-2006 3. ‘Y Ltd' provides management consultancy services to ‘X' for a consideration of Rs. 20,000 . ‘Y Ltd. ‘ raises the bill on ‘X' on 05. 06. 2006. ‘Y Ltd. † receives the payment from ‘X† on 15. 07. 2006. When should ‘Y Ltd. ‘ pay the service tax? a) on or before 5-8-2006 b) on or before 5-7-2006 c) on or before 31 -7-2006 d) on or before 30-6-2006 . Service tax is payable to the credit of the Central Government in: a) Form ST-3 b) GAR -7 challan c) Form F d) None of the above 5. Adjustment of excess of service tax can be allowed on the basis of a) Pro-rata b) Total amount at time c) Only 80% d) Only 50% 6. Penalty for not maintaining the proper books of accounts may extend to a) Rs. 5,000 b) Rs. 50,000 c) Rs. 2,500 d) Rs. 1,000 7. An assessee is allowed to rectify mistakes and file revised return a) Within 90 days from the date of filing of the original return b) Within 180 days from the date of filing of the original return c) Without any time limit ) None of the above 8. E- payment of service tax is mandatory only when the payment of service tax exceeds a) Rs. 50 Lakhs b) Rs. 5 Lakhs c) Rs. 10 Lakhs d) Rs. 15 Lakhs 9. How much abatement will be allowed to Mandap Keeper, Hotels and Convention Services providing full catering services a) 40% b) 60% c) 100% d) 50% 10. Cenvat credit is not allowed if the input servic es are exclusively used in the output services a) Exempted service b) Export of services c) Taxable export of services Answer: (c) (d) (a) (b) (a) (a) (a) (a) (a) (b) 30. Fill in the Blanks 1.Abatement is an amount that can befrom the value of the service. 2. In the case of Individuals the due date for payment of service tax for the III quarter is 3. In the case of companies the service tax for October is payable on or before of 4. For all assessees the due date for payment of service tax for the service rendered in the month of March is 5. E-payment of service tax has been made mandatory for assessees who have paid service tax of more than Rs. during the last financial year or during the current financial year 6. Half yearly return has to be filed using Form; The number of copies should be _____ 7.The time limit for filing revised return isdays from the date of 8. Penalty for not obtaining registration is Rs. per day for every day of default or Rs. whichever is higher. 9. The penal ty will be reduced to%, if tax, interest and penalty are paid within 30 days from the date of receipt of order of Central Excise Officer. 10. The facility of e-payment of service tax has also been introduced from Answer: Deducted 5th of January 5th of November 31st March 1) Rs. 50,00. 000 2) ST – 3 , triplicate 3) 90 days from the date of filing the original return. 4) Rs. 00 per day or Rs. 5, 000. 5) 25%. 6) 11. 05. 2005 31. Say Yes or No, Give Reasons It is necessary to specify the heading under which the service being provided is falling. 2) Service provided from India with respect to immovable property situated abroad is called export of services. 1) There can be no reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 2) There can be no reversal of Cenvat credit on input services for an output service provider if the final services are deemed exports. ) Due date of payment of se rvice tax for e-payer is the 6th of following month including the dues for March month. Service tax will be paid by an individual on monthly basis Due date of submission of half yearly return ST – 3 is 30th September Revised returns can be filed with in 90 days from the date of original return filed by the assessee E- payment of service tax is compulsory for every assessee Provisional assessment is not applicable at any given case under service tax provisions. Answer: 1) Yes. Specify the heading under which the service being provided is falling is necessary for the purpose of classification. ) Yes. Service provided from India with respect to immovable property situated abroad is called export of services. 3) No. There should be reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 4) Yes. There can be no reversal of Cenvat credit on input services for an output service provider if th e final services are deemed exports. 5) No. Due date of payment of service tax for e-payer is the 6th of following month except the dues for March month. No. Service tax will be paid by an individual on quarterly basis No.Due date of submission of half yearly return ST-3 is 25th October and 25th April. Yes. Revised returns can be filed within 90 days from the date of original return filed by the assessee No. E- payment of service tax is not compulsory for every assessee No. Provisional assessment is applicable under service tax provisions. 32. Multiple Choice Questions (1)Voluntary registration if turnover does not exceed a) Rs. 10,00,000 b) Rs. 1. 00,000 c) Rs. 12,00,000 d) Rs. 50,00,000 (2)Registration is Compulsory based on transactions (irrespective of turnover) if the dealer falls under the following categories ) Dealer is an importer b) Dealer selling goods within the state c) Dealer is dealing with the exempted goods d) None of the above. (3)Dealer is liable to pay tax at Spe cial rates as specified in Schedule. a) Eligible to avail the VAT credit b) Not eligible to avail the VAT credit c) 50% of VAT eligible for credit d) Eligible to avail the VAT credit after registered under VAT (4)The prescribed authority may cancel the registration of a VAT dealer, where the VAT dealer: a) Has no fixed place of business b) Has place of business c) Has place of residence d) None of the above 5)Compulsory registration under VAT applicable if the dealer a) deals with inter-state sales b) deals with exempted goods c) buying and selling goods in the state d) none of the above Answer: 1) (a) 2) (a) 3) (b) 4) (a) 5) (a) 33. Say Yes or No, With Reasons 1) There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. 2) Dealers whose Voluntary Registration always rejected by the department 3) Dealer dealing with inter-state sales has to compulsorily register under the State VAT. 4) Registration is also available under VAT for TOT dealers or com pounding tax opted dealer. ) A certificate of registration under VAT is not available. Answer: Yes. There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. No. Dealers whose Voluntary Registration always not rejected by the department Yes. Dealer dealing with inter-state sales has to compulsorily register under VAT. Yes. Registration is also available under APVAT for TOT dealers Yes. A certificate of registration under VAT is in the Form VAT 105 34. Multiple Choice Questions (1)How many Schedules are there under the VAT Act. a) Five Schedules b) Six Schedules c) Seven Schedules ) Eight Schedules (2)Goods specified under Schedule V will be taxed at the rate of a) 0% b) 1% (c) 4% (d) 12. 5% (3)Under which Schedule do Bullion and Specie come? a) Schedule 1 b) Schedule II c) Schedule III d) Schedule IV (4)The point of levy of tax for Aviation and other motor spirit is the point of a) First sale in the State b) Second sale in the State c) First and Se cond sale in the State d) Third sale in the State (5)Sale of taxable goods in the course of inter-state trade or commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956 are called ) Zero rated sales b) Exempted sales (c). Non-exempted sales (d) Taxable sales (6)VAT rate on all kinds of Pulses and Dhalls is a) 1% b) 4% c) 12. 5% d) 0% (7)At the point of first sale in the state the following product attracts 32. 55% of VAT a) Petrol b) Machinery c) Liquor d) Diesel Oil (8)Abbreviate ITC a) Input Tax Code b) Input Tax Credit c) Initial Tax Credit d) In-house Tax Credit (9)Sale of vegetables and fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned are called a) Exempted sales b) Taxable sales c) Partly exempted sales d) Special sales 10)Kerosene sold through public distribution system will attract VAT rate a) 0% b) 1% c) 4% d) 12. 50% Answer: 1) (b) 2) (d) 1) (c) 3) (a) 4) (d) 5) (b) 6) (a) 7) (b) 8) (a) 9) (c) 35. Say Yes or No, Give Reasons 1) Input Tax Credit can be allowed in respect of Schedule VI goods 2) Gold and Jewellery are liable to tax under VAT @ 1% 3) Goods that fall under the Schedule I will get Input Tax Credit 4) Generally sale of books, periodicals and journals are exempted goods under VAT. 5) VAT rates are common for all the products specified in Schedule V 6) The first seller of special goods in Andhra Pradesh is liable to pay.The second seller of these goods is not liable to charge and pay tax on his sales. 7) Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70% 8) VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. 9) Sugar product is listed in the First Schedule and is exempt from VAT. 10) All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4% Answer: No. Input Tax Credit can not be allowed in respect of Schedule VI goods. These goods are subjected to tax at specia l rates.Yes. Gold and Jewellery are liable to tax under VAT @ 1%. No. Goods that fall under Schedule I will not get Input Tax Credit. Because these goods are exempted goods. Yes. Generally sale of books, periodicals and journals are exempted goods under APVAT. Yes. VAT rates are common for all the products specified in Schedule V. Yes. The first seller of special goods in Andhra Pradesh is liable to pay. The second seller of these goods is not liable to charge and pay tax on his sales. Yes. Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70%. Yes.VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. Yes. Sugar product is listed in the First Schedule and is exempt from VAT. Yes. All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4%. 36. Multiple Choice Questions (1) Input Tax Credit (ITC) can be claimed if the inputs are used for a) business purpose b) personnel purpo se c) distributing as free sample d) captive consumption (2)Every registered dealer must file return for each month on or before a) 20th of the succeeding month b) 10th of the succeeding month ) 5th of the succeeding month d) End of the current month (3)ITC can be claimed against inter-state sale only when those sales are supported by a) Form C b) Form D c) Form H d) Form I (4)The period covered by the return is called a Tax Period and will cover a a) Calendar month b) Calendar year c) Half a month d) Six months (5)The method under which tax is imposed at each stage of sales on the entire sale value and the tax paid at the earlier stage is allowed as set-off is called a) Invoice method b) Subtraction method c) Deductive method d) Value addition and deletion method 6)Under Invoice method, tax credit can't be claimed unless and until the a) Tax Invoice is produced b) Tax amount paid c) Goods are delivered d) Actual sales take place (7)VAT paid at reduced rate is called a) Compounding Levy of tax b) Non-compounding levy of tax c) Value added tax d) Sales tax (8)Sales returns is allowed as a deduction from the taxable turnover of goods if the goods are returned with in a) Six months of sales b) Twelve months of sales c) Three months of sales d) One month of sales (9)Product X is taxable @ 4% and Product Y is taxable @12. 5%. Product X is sold for Rs. 100,000 and Product Y for Rs. 0. 000. Total input tax credit is available for Rs. 5,000. What would be the net VAT payable? a) Rs. 5,250 b) Rs. 5,000 c) Rs. 2,500 d) Rs. 10,250 (10)A dealer in Andhra Pradesh paid CST of Rs. 1,000 on inter-state purchases. VAT payable by him on local sales is Rs. 1,250. The Net VAT payable is. a) Rs. 250 b) Rs. 1,250 c) Rs. 1,000 d) Rs. 750 Answer: (A) (a) (a) (a) (a) (a) (a) (b) (a) (b) 37. Fill up the Blanks 1) VAT is apoint tax and helps to removeeffect. 2) There are two types of dealersand. 3) Input Tax is applicable only to. 4) Application for registration under APVAT can be made using Form No.. ) Schedule I lists the items that arefrom the VAT 6) The Input Tax Credit for VAT paid goods is not available for goods not meant for. 7) The due date for filing of Monthly VAT return isin the Form. 8) There are three methods for computation of VAT namelyand 9) Input Tax Credit can be claimed against inter-state sale only when those sales are supported by Form 10) The Department can reject the Voluntary Registration application made by dealer if he does not have a Answer: 1) Multi point, cascading effect. 2) VAT Dealer and TOT Dealer. 3) VAT Dealer 4) VAT 100 5) Exempt 6) Business ) 20th of the succeeding month, Form 200 8) Addition method, Invoice method and subtraction method 9) Form ‘C’ 10) Place of business 38. Say Yes or No, Give Reasons Taxable sales does not included Zero rated Sales Zero rates and Exempted sales are one and the same There is no such concept as Voluntary registration in VAT Schedule VI lists the items that are charged to tax at Sp ecial rates 5) Schedule V is a residuary head. Any items that does not find a place under Schedule I, II, III or IV can be classified under this schedule Input Tax credit can also be availed on Capital Goods ) TIN means Tax Identification Number which is nothing but the Unique VAT registration number allotted to all registered dealers Input Tax Credit can be availed for the Zero rates Sales 9) Input Tax Credit can be availed on Inter state purchases, or goods received by consignment sales or stock transfer to this s